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    <title>2013 (1) TMI 101 - CESTAT Ahmedabad</title>
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    <description>The Tribunal dismissed the appeal seeking waiver of pre-deposit of confirmed amounts due to filing beyond the statutory limit of 30 days. The appellant failed to file the appeal within the prescribed time frame, exceeding it by almost 13 months, which the Commissioner lacked authority to condone. The appeal was found to be without merit and was consequently dismissed by the Tribunal.</description>
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      <title>2013 (1) TMI 101 - CESTAT Ahmedabad</title>
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      <description>The Tribunal dismissed the appeal seeking waiver of pre-deposit of confirmed amounts due to filing beyond the statutory limit of 30 days. The appellant failed to file the appeal within the prescribed time frame, exceeding it by almost 13 months, which the Commissioner lacked authority to condone. The appeal was found to be without merit and was consequently dismissed by the Tribunal.</description>
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